| 000 | 01092nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c140644 _d140644 |
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| 003 | ES-MaIEF | ||
| 005 | 20220728132600.0 | ||
| 007 | ta | ||
| 008 | 190521s2019 ne ||||| |||| 00| 0|spa d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aspa | ||
| 100 | 1 |
_aBal, Aleksandra _959839 |
|
| 245 | 0 |
_aGermany _b new VAT compliance obligations for online platforms _c Aleksandra Bal |
|
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aIn Germany, special rules on liability and recordkeeping obligations of online platforms will apply as from 2019. This article first briefly reviews the rules adopted in the European Union and in the United Kingdom, and then describes in detail and evaluates the new German legislation. | ||
| 650 | 4 |
_950220 _aCOMERCIO ELECTRONICO |
|
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_941661 _aCUMPLIMIENTO FISCAL |
|
| 650 | 4 |
_941766 _aDECLARACIONES TRIBUTARIAS |
|
| 650 | 4 |
_aALEMANIA _925193 |
|
| 773 | 0 |
_9160273 _oOP 2141-B/2019/2 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 28, n. 2, April 2019, p. 114-119 |
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| 942 | _cART | ||